| Table: E1 Individual Income Tax Data by Size of Adjusted Gross Income for Tax Year 2002. (Money amounts are in thousands of dollars, except where indicated)
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| Farm Sole Proprietors (Schedule F): | |||||||||||||||
| Size of Adjusted Gross Income (1000'$) | |||||||||||||||
| Item | <0-0 | >0-5 | >5-10 | >10-15 | >15-20 | >20-25 | >25-30 | >30-40 | >40-50 | >50-75 | >75-100 | >100-200 | >200-500 | >500 | all |
| Adjusted Gross Income | |||||||||||||||
| number of returns | 5,259 | 2,667 | 3,297 | 3,787 | 3,853 | 3,709 | 3,662 | 5,909 | 4,785 | 6,820 | 2,444 | 1,710 | 495 | 129 | 48,526 |
| amount | (412,792) | 7,097 | 24,966 | 47,739 | 67,207 | 83,401 | 100,771 | 205,939 | 214,519 | 414,236 | 208,814 | 225,737 | 143,183 | 165,369 | 1,496,187 |
| INCOME | |||||||||||||||
| Wages, salaries, tips, etc. | |||||||||||||||
| number of returns | 2,633 | 1,261 | 1,825 | 2,420 | 2,825 | 2,936 | 3,088 | 5,106 | 4,264 | 6,073 | 2,084 | 1,397 | 409 | 115 | 36,436 |
| amount | 41,593 | 10,618 | 20,550 | 35,437 | 47,889 | 60,043 | 74,355 | 146,953 | 154,690 | 282,122 | 131,838 | 110,886 | 65,651 | 37,493 | 1,220,118 |
| Taxable interest | |||||||||||||||
| number of returns | 3,879 | 1,933 | 2,430 | 2,855 | 2,979 | 2,867 | 2,904 | 4,666 | 3,949 | 5,890 | 2,220 | 1,623 | 484 | 129 | 38,808 |
| amount | 13,612 | 2,230 | 3,507 | 5,000 | 5,078 | 5,142 | 4,474 | 8,717 | 7,994 | 14,373 | 8,801 | 12,274 | 6,536 | 20,887 | 118,623 |
| Tax-exempt interest | |||||||||||||||
| number of returns | 154 | 60 | 79 | 105 | 133 | 130 | 99 | 207 | 216 | 442 | 242 | 299 | 137 | 57 | 2,360 |
| amount | 1,021 | 110 | 255 | 324 | 378 | 415 | 423 | 907 | 747 | 2,394 | 1,260 | 4,441 | 2,777 | 6,857 | 22,310 |
| Dividend income | |||||||||||||||
| number of returns | 1,551 | 661 | 898 | 1,236 | 1,237 | 1,238 | 1,246 | 2,149 | 1,864 | 3,137 | 1,354 | 1,157 | 375 | 115 | 18,218 |
| amount | 1,882 | 387 | 533 | 848 | 753 | 870 | 818 | 1,575 | 1,429 | 3,780 | 1,940 | 4,106 | 4,071 | 8,159 | 31,151 |
| State and local income tax refund | |||||||||||||||
| number of returns | 137 | 52 | 61 | 117 | 134 | 147 | 223 | 472 | 535 | 1,442 | 896 | 713 | 232 | 71 | 5,232 |
| amount | 242 | 27 | 41 | 75 | 83 | 102 | 144 | 350 | 430 | 1,220 | 1,009 | 1,175 | 885 | 1,058 | 6,840 |
| Alimony received | |||||||||||||||
| number of returns | 6 | * | 3 | 4 | 3 | 4 | 6 | * | 5 | 8 | * | * | 0 | 0 | 43 |
| amount | 19 | * | 34 | 18 | 5 | 37 | 51 | * | 57 | 63 | * | * | 0 | 0 | 297 |
| Capital gain | |||||||||||||||
| number of returns | 1,824 | 699 | 998 | 1,231 | 1,363 | 1,332 | 1,305 | 2,069 | 1,744 | 2,461 | 908 | 716 | 227 | 66 | 16,943 |
| amount | 24,453 | 2,804 | 5,039 | 5,970 | 9,146 | 8,147 | 8,629 | 15,223 | 14,136 | 27,372 | 16,226 | 24,004 | 18,602 | 47,314 | 227,062 |
| Capital loss | |||||||||||||||
| number of returns | 639 | 213 | 281 | 342 | 329 | 339 | 342 | 585 | 513 | 941 | 473 | 459 | 178 | 44 | 5,678 |
| amount | (1,513) | (421) | (532) | (715) | (672) | (684) | (719) | (1,150) | (989) | (2,005) | (1,012) | (1,090) | (474) | (127) | (12,101) |
| Other Gains or Losses | |||||||||||||||
| number of returns | 2,130 | 631 | 828 | 1,135 | 1,271 | 1,239 | 1,279 | 1,992 | 1,558 | 2,094 | 717 | 526 | 172 | 39 | 15,611 |
| amount | 12,034 | 1,327 | 2,145 | 3,240 | 6,399 | 4,716 | 5,489 | 8,678 | 7,847 | 14,102 | 6,965 | 7,737 | 3,374 | (300) | 83,752 |
| Electronically Filed Returns | |||||||||||||||
| number of returns | 1,213 | 629 | 894 | 1,127 | 1,168 | 1,139 | 1,182 | 1,782 | 1,471 | 2,067 | 701 | 423 | 119 | 22 | 13,937 |
| Total pensions and annuities | |||||||||||||||
| number of returns | 377 | 141 | 215 | 253 | 328 | 311 | 321 | 538 | 412 | 731 | 324 | 228 | 56 | 11 | 4,246 |
| amount | 7,941 | 1,954 | 3,212 | 3,247 | 6,774 | 5,350 | 5,530 | 10,277 | 10,145 | 21,304 | 10,354 | 15,593 | 4,352 | 825 | 106,859 |
| Taxable pensions and annuities | |||||||||||||||
| number of returns | 579 | 284 | 415 | 520 | 570 | 467 | 451 | 734 | 572 | 989 | 432 | 315 | 78 | 20 | 6,426 |
| amount | 3,320 | 1,119 | 2,128 | 3,131 | 4,460 | 3,587 | 3,916 | 6,859 | 5,765 | 12,113 | 6,775 | 6,988 | 1,653 | 317 | 62,131 |
| Rents, royalties, partnerships, estates, trusts, etc. | |||||||||||||||
| number of returns | 2,171 | 757 | 1,099 | 1,374 | 1,457 | 1,402 | 1,435 | 2,378 | 2,004 | 3,317 | 1,343 | 1,135 | 377 | 111 | 20,360 |
| amount | (58,106) | 2,101 | 3,899 | 6,887 | 4,060 | 8,347 | 8,178 | 16,575 | 15,437 | 34,913 | 20,520 | 42,456 | 39,815 | 47,215 | 192,299 |
| Unemployment compensation | |||||||||||||||
| number of returns | 90 | 40 | 72 | 107 | 126 | 138 | 142 | 210 | 173 | 222 | 53 | 18 | 0 | 0 | 1,391 |
| amount | 243 | 112 | 204 | 282 | 346 | 398 | 341 | 560 | 406 | 494 | 140 | 36 | 0 | 0 | 3,562 |
| Social security benefits | |||||||||||||||
| number of returns | 768 | 421 | 496 | 587 | 511 | 522 | 564 | 907 | 631 | 1,039 | 464 | 405 | 105 | 29 | 7,449 |
| amount | 9,946 | 5,189 | 6,237 | 8,086 | 7,412 | 7,883 | 8,548 | 13,639 | 9,198 | 16,323 | 8,581 | 7,961 | 2,296 | 757 | 112,057 |
| Taxable social security benefits | |||||||||||||||
| number of returns | 5 | 5 | 9 | 8 | 50 | 242 | 497 | 904 | 631 | 1,040 | 464 | 405 | 105 | 29 | 4,394 |
| amount | 9 | 15 | 35 | 36 | 135 | 289 | 903 | 3,465 | 4,518 | 12,801 | 7,281 | 6,766 | 1,951 | 644 | 38,849 |
| Other income | |||||||||||||||
| number of returns | 2,923 | 389 | 415 | 354 | 387 | 366 | 355 | 541 | 482 | 781 | 326 | 284 | 137 | 46 | 7,786 |
| amount | (210,003) | (1,797) | (2,094) | (1,255) | (3,648) | (553) | 134 | 75 | 510 | 936 | 887 | (1,697) | 1,538 | 2,735 | (214,232) |
| Total income | |||||||||||||||
| number of returns | 5,253 | 2,667 | 3,297 | 3,787 | 3,853 | 3,709 | 3,662 | 5,909 | 4,785 | 6,820 | 2,444 | 1,710 | 495 | 129 | 48,520 |
| amount | (809,509) | 8,656 | 27,837 | 52,011 | 72,153 | 88,747 | 106,491 | 215,286 | 223,095 | 428,591 | 215,782 | 232,770 | 146,569 | 166,220 | 1,174,698 |
| Total IRA distribution | |||||||||||||||
| number of returns | 40 | 18 | 24 | 51 | 36 | 42 | 52 | 80 | 61 | 99 | 53 | 43 | * | * | 608 |
| amount | 485 | 130 | 224 | 771 | 255 | 391 | 628 | 971 | 1,656 | 1,855 | 1,840 | 887 | * | * | 11,550 |
| Taxable IRA distribution | |||||||||||||||
| number of returns | 261 | 146 | 250 | 375 | 363 | 307 | 272 | 425 | 332 | 612 | 245 | 215 | 45 | 16 | 3,864 |
| amount | 2,181 | 666 | 884 | 1,742 | 1,764 | 1,731 | 1,666 | 3,055 | 2,437 | 5,954 | 3,301 | 5,384 | 1,714 | 897 | 33,375 |
| ADJUSTMENTS TO INCOME | |||||||||||||||
| Retirement Plans (Self-Employed SEP, SIMPLE, Qualified Plans) | |||||||||||||||
| number of returns | 5 | 3 | 13 | 18 | 23 | 46 | 55 | 103 | 118 | 330 | 182 | 167 | 61 | 15 | 1,139 |
| amount | 11 | 14 | 29 | 39 | 61 | 199 | 186 | 393 | 590 | 1,975 | 1,399 | 1,985 | 1,324 | 247 | 8,451 |
| Student loan interest deduction | |||||||||||||||
| number of returns | 137 | 49 | 82 | 151 | 171 | 199 | 249 | 387 | 375 | 650 | 199 | 58 | 0 | 0 | 2,707 |
| amount | 64 | 26 | 40 | 64 | 70 | 88 | 104 | 174 | 184 | 391 | 138 | 28 | 0 | 0 | 1,370 |
| Penalty on early withdrawal of savings | |||||||||||||||
| number of returns | 80 | 54 | 50 | 64 | 64 | 59 | 47 | 68 | 60 | 102 | 37 | 22 | 3 | 4 | 714 |
| amount | 8 | 12 | 10 | 11 | 8 | 10 | 4 | 9 | 4 | 11 | 10 | 15 | 1 | 2 | 115 |
| Alimony paid | |||||||||||||||
| number of returns | 24 | 10 | 13 | 13 | 11 | 13 | 14 | 20 | 25 | 27 | 11 | 22 | 7 | 3 | 213 |
| amount | 137 | 82 | 74 | 84 | 74 | 77 | 103 | 90 | 197 | 246 | 59 | 375 | 199 | 90 | 1,887 |
| Self-employed health insurance deductions | |||||||||||||||
| number of returns | 601 | 505 | 848 | 1,068 | 1,087 | 1,039 | 904 | 1,361 | 972 | 1,259 | 443 | 419 | 147 | 37 | 10,690 |
| amount | 1,458 | 1,049 | 1,808 | 2,568 | 2,847 | 2,793 | 2,511 | 3,726 | 2,769 | 3,807 | 1,447 | 1,509 | 648 | 198 | 29,140 |
| IRA deduction | |||||||||||||||
| number of returns | 52 | 27 | 83 | 159 | 204 | 263 | 366 | 549 | 534 | 659 | 250 | 191 | 41 | 7 | 3,385 |
| amount | 106 | 50 | 188 | 334 | 501 | 638 | 1,096 | 1,770 | 1,807 | 2,366 | 990 | 860 | 207 | 39 | 10,952 |
| Moving expenses | |||||||||||||||
| number of returns | 4 | 3 | 3 | 12 | 14 | 8 | 8 | 21 | 13 | 29 | 15 | 8 | 4 | 0 | 142 |
| amount | 3 | 1 | 1 | 16 | 13 | 6 | 14 | 17 | 21 | 47 | 23 | 17 | 14 | 0 | 192 |
| Medical savings account | |||||||||||||||
| number of returns | 13 | 5 | 5 | 21 | 15 | 15 | 15 | 26 | 23 | 38 | 26 | 20 | * | * | 230 |
| amount | 22 | 6 | 5 | 31 | 24 | 21 | 25 | 47 | 36 | 75 | 64 | 45 | * | * | 423 |
| Total adjustments | |||||||||||||||
| number of returns | 2,054 | 1,366 | 1,878 | 2,176 | 2,193 | 2,185 | 2,259 | 3,626 | 2,948 | 4,283 | 1,502 | 1,109 | 294 | 86 | 27,959 |
| amount | 2,721 | 1,580 | 2,925 | 4,293 | 5,043 | 5,345 | 5,737 | 9,361 | 8,537 | 14,297 | 6,834 | 7,503 | 3,265 | 851 | 78,293 |
| TAXES, CREDITS, PAYMENTS | |||||||||||||||
| Federal income tax before credits | |||||||||||||||
| number of returns | 5 | 167 | 764 | 1,314 | 2,647 | 3,289 | 3,545 | 5,856 | 4,772 | 6,806 | 2,443 | 1,704 | 493 | 129 | 33,934 |
| amount | 5 | 10 | 125 | 581 | 1,428 | 2,760 | 4,434 | 12,036 | 16,091 | 38,828 | 25,679 | 36,169 | 32,455 | 41,475 | 212,075 |
| Credit for child and dependent care | |||||||||||||||
| number of returns | 0 | 0 | 0 | * | * | 139 | 240 | 528 | 552 | ||||||